A V SHINE Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Petitioner has sought for a direction to the 1st respondent to receive Rs. 21,10,000/- on or before 31st March 2014 under Section 23B of the Kerala General Sales Tax Act (hereinafter referred to as the Act). During the pendency of the writ petition, by virtue of an interim order dated 31/3/2014, the petitioner had remitted Rs. 24,54,503/- as submitted by the learned Government Pleader.

(2.) The short facts involved in the writ petition is that petitioner claimed the benefit of amnesty in terms of Section 23B(d) of the Act. According to the petitioner, as per the above provision, petitioner is entitled for waiver of 90% of the interest and the entire amount due as penalty and interest thereof. Petitioner submits that while submitting application for amnesty, petitioner was informed that the petitioner will have to pay 10% of the penalty amount as well as interest thereon in addition to 10% interest along with tax dues. According to the petitioner, the manner of computation is totally illegal and not in accordance with the statutory provision and if the reduction is given in accordance with the manner in which the petitioner has worked, the total liability will come to Rs. 21,09,811/- and hence this writ petition is filed.

(3.) Counter affidavit has been filed by the respondent inter alia stating that as against an order of assessment, petitioner had challenged the matter before the appellate authority who modified the order of assessment. Consequently appeal was filed which is pending before the Tribunal as TA No.6/2014. The petitioner gave intimation dated 23/12/2013 seeking the benefit under an amnesty scheme. When an intimation was given to the petitioner to remit certain amounts, the same was challenged by filing WP(C) No.5447/2014. This Court by judgment dated 11/3/2014 directed the 1st respondent to reconsider the application and inform the petitioner about the amount to be satisfied under the Scheme, pursuant to which the petitioner was intimated as per letter dated 27/3/2014 that the amount payable would come to Rs. 53,88,674/-. According to the State, the petitioner is liable to pay the principal amount as on 31/7/2013, 10% of the penalty due and 10% of the interest on penalty. Therefore, it is submitted that the amount remitted by the petitioner does not satisfy the amnesty scheme. It is also submitted that during the pendency of the writ petition, the Tribunal had interfered with the assessment order and Ext.P8 dated 17/8/2016 is the order passed by the Commercial Tax Officer. I do not think that I should go into the details of the adjustments made in the matter after the Tribunal's order.